Funds for Tomlinson Center (For Proxy Expression) Rationale: In 2004, the Church College Task Force reported, "We are encouraged by the survey response of 1,244 pastors, 97 percent of which indicated that they would include a Church college in their annual budget. To this end, a restrictive fund has been created at the International Offices in order to receive and disburse funds for the set- up and operational expenses for the Tomlinson Center. The Tomlinson Center fund is now open to receive offerings from the local churches for the Center. To this point, this account has been funded by private donors" (93rd AM, Info Report of Church College Task Force, Funding, p.93). Moreover, our General Presbyters released a resolution that gave their unanimous support for the Tomlinson Center (White Wing Messenger, January 2010, p. 16) which was cited in the TC Board of Directors Report last assembly, July- August 2010, (TC Board of Directors Report, 96 th AM, pp. 65-69). Within this resolution, the General Presbyters stated, We support financial cooperation from the corporate Church for a Church college. The Report of the TC Board of Directors also emphasized the following: It should be clearly noted that neither the Tomlinson Center Board, faculty, General Presbyters, nor the International Offices can exclusively provide this Church with an institution of higher learning and leadership development. The need exceeds current available resources. This will be our Church college, and as such, it will necessitate that we partner together to realize a return to a campus presence. We need every member and leader of this Church to join both the Board and our General Presbyters in shouldering the responsibility. We need you to join us as prayer, financial, and visionary partners (ibid, pp. 68-69). Another indicator of the Church s interest in this project is found in a portion of the 2011 ARKS Survey, where the Executive Director of Finance and Publishing queried the field to solicit input about several issues in the ARKS Report including Tomlinson Center (TC). This survey sample reliably indicates that the support on the field for TC remains very high with an overwhelming majority, no less than two thirds to possibly over three fourths, of our members (i.e., ranging from 66% - 77%) believing the Church of God of Prophecy should have a Church college that has a presence at the former TC campus, with a virtual campus via the internet as an ongoing key feature of TC. This survey also suggests that about half (i.e., ranging from 44% to 58%) of our pastors would lead their churches in a financial commitment for TC on a monthly basis. There are presently 9,504 local churches (96 th AM, Totals by Presbyterial Areas, p. 152). Consider the potential of our collective efforts in raising funds for our own college. If each church would raise an annual offering for TC via fundraisers or a promotional campaign, that averages at least $100 (i.e., or the equivalent), then we could receive almost $1 million annually for our Church College (9,504 churches x $100 each = $950,400.00). This could also be accomplished by designating a specific currency amount (i.e., equivalent to $2 weekly) or a percentage of a local church s annual budget (i.e., 1% or so). Understandably, some churches could give even more. Finally, we acknowledge that Leadership Development is one of our primary core values. As such, developing leaders is what our Church is to continue doing through both informal and formal instruction. We must continue refining a means of educating and equipping both the existing and emerging leaders for our global church in a way that preserves our church heritage, distinctive beliefs, established polity and unique traditions. Our own formal institution of higher learning would provide an environment where biblical, historical, doctrinal, and practical studies are framed in the context of a Holiness- Pentecostal faith perspective that suitably develops and prepares the member or minister for a modern local, trans- local, and/or global ministry. Page 1
The Tomlinson Center Board is currently in the process of exploring options of grant writing, endowments, capital campaign initiatives, sponsors, and other means of financial support. However, a systematic giving of the people of this great Church is integral to a sense of ownership and identity with this leadership development initiative. Therefore, it seems only appropriate for our members and local churches to follow the inspirational leadership of our global Church and now begin frequent and faithful financial support of Tomlinson Center through periodic offerings, fundraisers, and/or budget disbursements. Recommendation: At the end of the Present Financial System, insert a new section and paragraph as offered below: Tomlinson Center: Each local church is asked to financially support Tomlinson Center (TC) as our distinctive college of higher education for the Church of God of Prophecy. To this end, each local church is challenged to choose one or more of these ways to support TC throughout the year: Budget a monthly amount for TC Conduct one or more annual fundraisers for TC Receive a promotional offering for TC on the last Sunday of May, each year. The local pastor may find it useful to discuss this budget item with his (or equivalent committee) and/or appoint a TC Booster to organize and conduct the fundraiser(s) and/or receive the annual promotional offering. The local church treasurer would send these funds when received monthly with their church report, to the International Offices (United States, Virgin Islands) or to the appropriate office outside the United States (as directed by the respective national overseer). Respectfully Submitted: Benjamin M. Duncan, Chairman C Jay Croyle Jr, Archive Secretary Angie Zamora, Recording Secretary Gary Adkins Noward Dean Franklin M. Ferguson Jesse Yañez Page 2
Systemic Problem with the Present Financial System (PFS) and Solutions (Not For Proxy Expression For Clarification Only) Discussion: Church of God of Prophecy The results of our extensive five- year study that are herein concluded identify that the solutions to our current financial predicament already exist in our established biblical doctrine and current financial polity, which need only to be practiced by us. Therefore, this document is presented for clarification rather than for proxy expression. In the previous 96 th International Assembly (July/August 2010), the Assembly Committee for Finance & Stewardship (F&S) presented a comprehensive Study of the Present Financial System as an informational report with the intention of bringing a recommendation to the 97 th International Assembly that would address the systemic problems of our present financial system and seek a workable solution. Before continuing with our findings, we express our deepest appreciation to all of our members, ministers, and churches that have been and continue to be faithful in tithing into the PFS, with respect to the financial polity that has been established and approved by our Assembly. By God s grace and blessing, this faithful compliance in tithing into the church s financial system by our members and leaders has sustained the ministry and mission operations of our Church proper at all levels for over a century, regardless of the design or agreed upon financial system that has been used. In fact, since our transitions to the PFS in 1994, more funds are now available at the local level than ever before, and the existing system is working generally well for all but the intermediate offices. From the available data, the F&S concludes that there is one chief problem systemic to the Present Financial System (PFS) that results in and carries on the current insufficiency of funds at the N/R/S Offices. The following is the root of our problem, simply stated: A comprehensive lack of committed participation in tithing within the Present Financial System by a significant number of members, ministers, and churches. This problem is expressed within our PFS through either willful or innocent noncompliance and is likewise the catalyst of a financial quandary of our own making. There are those who know and have known to tithe within the PFS and yet do not comply. Also, there are those who have not yet been taught biblical stewardship along with our financial polity and do not understand how to comply. Accordingly, we do not believe there is a need to overhaul the Present Financial System or transition to some other financial system. Rather, the PFS is a very good financial system and will work effectively, if we work the system. The current PFS is designed to operate and be sustained by the ongoing tithes received from three primary sources: its members, its ministers, and its churches. Nevertheless, several studies revealed that not tithing within the PFS is universal in scope within the Church of God of Prophecy. Between 2004 and 2010, our growth in members, ministers, and churches exploded globally, mostly outside of North America! The data shows that during this same six- year period just over 80% of the tithes consistently came from North America, while just over 98% of the new membership consistently came from outside of North America. Notwithstanding, the obvious trend from the data is that although we are collectively growing numerically in members, we are not proportionally increasing in tithes received into the PFS. In point of fact, the data shows that during this period, our church membership increased by 91% (i.e., 709,624 new members) and our churches increased by almost 17% (i.e., 1,355); yet, we increased in total tithes received (i.e., from member and church contributions) by a net of approximately 5% (i.e., $717,587.16)! This equates to an average increase in tithes of $1.01 per new member, during this entire time (i.e., or the average amount of.17 per new member, per year). This statistic reveals that new members are not being adequately instructed in the biblical teaching on tithing and in the assembly approved financial polity of tithing into the PFS. On the other hand, from the data available, it also shows that our tenured global membership during this same period consistently averaged less than $10 (i.e., $9.67) in annual tithing to their local church; our ministers/pastors consistently were only 2/3 compliant in tithing to their respective N/R/S Offices, and our churches were only 57% Page 3
consistent with tithing to the International Office. Therefore, we as a Church are generally failing to adequately teach, emphasize, and require proper stewardship and conformity to the financial polity of the PFS to our membership and leadership. This situation is adversely affecting the PFS, in that while the church grows numerically, fewer are tithing into the PFS, thus straining the already limited resources, especially at the trans- local and global levels. This nonconformance in tithing into the PFS has resulted in a shortfall of funds that has most often manifested itself at the intermediate or trans- local level (i.e., the N/R/S Offices). Embracing the core value of church planting should not only be a primary source of growing the Kingdom of God and the Church of God; but, it should also become a means of increasing the funds available to operate and sustain all of our ministries comfortably at all levels within our church. Therefore, as we grow in membership, we must also train the new members, ministers, and churches in biblical stewardship and how to comply with the church financial polity. Furthermore, our seasoned members, ministers/pastors, and churches, must set the example and practice faithful tithing into the PFS. What then is the solution? The solution is Full and Unwavering Participation. Participation alone, by all or at least most of our members, ministers and churches tithing into the PFS would likely immediately resolve this difficulty, especially at the N/R/S Offices. How do we arrive at or near 100% participation? We believe REPENTANCE is the method that will bring about the solution to resolve our current problem of insufficient funds! Repentance is often defined as changing one s mind, changing one s ways, and changing one s direction. Therefore, a joint changing of our collective minds (i.e., our thoughts, dialogues, and attitudes) about the Present Financial System is in order. As stated before and as evidenced by the facts, the current financial system is a very good system and serves our church well, when operated as designed. Also, a combined changing of our noncompliant ways (i.e., tithing practices) would be helpful. Again, members, ministers, and churches committed to tithing into the PFS per Assembly rulings could resolve the shortage of funds very quickly. What s more, a shared change in our direction (i.e., present trend) of growing numerically but not growing comparably in finances is in order. As we plant new churches that evangelize new fields and bring in new members and new leaders, we should simultaneously be experiencing an increase in funds too. This dual growth in size and funds should occur when we concurrently emphasize, model, instruct, practice, and challenge biblical stewardship and compliance to our financial polity. Moreover, it may be necessary for our Church leadership at all levels (pastors, overseers, and presbyters) to challenge those members, ministers, and churches, which are not compliant with the assembly approved financial polity (i.e., the PFS). Elaboration on some strategies on how such a process could be implemented using existing assembly rulings may be useful. We have agreed as an Assembly for our local churches to tithe into the International Offices (IO), as explained clearly in our doctrinal position and current polity on corporate tithing (96 th AM/MPM, J. Corporate Tithing Recommendation, p63 and Assembly Committee on Biblical Doctrine and Polity Report, 92 nd IGA, 2002). Additionally, we have agreed on a financial system where the local churches are to send their tithes each month to the International Offices or to the appropriate National Offices (96 th AM, Present Financial System, Allocation of Tithes, p.76, 2010). Furthermore, the current Assembly ruling (96 th AM/MPM, I. The General Assembly, Recommendations, paragraph 7, p.16,2010), provides for A more active role by the Moderator and Assembly Counselors in discerning spiritual manifestations to ensure they align with the Spirit and the Word. Those who would be deemed to be out of order would be dealt with decisively. This also would include those who express attitudes of disrespect and contempt for the Moderator, General Assembly, and its official committees. It could mean their voice being removed from the proceedings. Consequently, those churches currently not complying with the PFS could be deemed out of order or in contempt of the Assembly and their voice removed from the proceedings. Page 4
Pursuant to this authority, the timeline and course of action identified in the following Appendix A, is offered for consideration by the Church leadership at the appropriate levels in order to compassionately bring about compliance by local churches to these Assembly rulings. Course of Action: Local Church Not Reporting and/or Not Tithing (See Appendix A ) (Authority: 96 th AM, Present Financial System, pp. 76-82, 2010; Section 5, Important Information, Local Church Officers and Leaders, pp. 133-134 and Tithing and Giving, p. 142; 96 th MPM, I. The General Assembly, Recommendations, paragraph 7, p.16; III. Church of God of Prophecy Overseer, F. Supervisory Duties, paragraph 6, p. 33; J. Corporate Tithing Recommendation, p63, 2010) In a letter to the pastors, dated Jun 3, 1994, the late Bishop Billy D. Murray, one of our former General Overseers, stated, Pastors receive their support from the tithes received into the church treasury from the members. Is it not a violation of Christian ethics for a pastor to accept a portion of the tithes paid by others while refusing to tithe himself? Additionally, the current Assembly ruling states that, A minister should not be allowed to retain a license who does not tithe on personal income. Paul s instructions to Timothy are timely in reference to this question: be thou an example of the believers, in word, in conversation, in charity, in spirit, in faith, in purity (1 Timothy 4:12). Tithing is a teaching made prominent by the Assembly. Every minister, in being examined for the ministry, stated that he/she paid tithes faithfully on all personal income. When a licensed minister in the church fails to be an example in this matter of stewardship, it indicates a spiritual problem. It is the Presbyter s [sic] i [i.e., N/R/S Overseer] responsibility to investigate and, if possible, help the failing minister overcome this problem. If a minister does not respond to such attempts to help by repenting and resuming faithfulness in being an example of the believers, the Presbytery [sic] ii [i.e., N/R/S Overseer, General Presbyter, General Overseer] has no recourse but to see that his/her ministry is terminated (Minutes of the 81 st General Assembly, 1986, p. 35). Pursuant to this authority, the timeline and course of action identified in the following Appendix B, is offered for consideration by the Church leadership at the appropriate levels in order to compassionately bring about compliance by local churches to these Assembly rulings. Course of Action: Minister/Pastor Not Reporting and/or Not Tithing (See Appendix B ) (Authority: 96 th AM, Present Financial System, pp. 76-82; 96 th AM/MPM VI. General Instructions, B., Tithing by Ministers, VII. Reporting System of the Ministry; VIII. Ministerial Discipline pp 99-107, 2010) Course of Action: N/R/S Overseer Not Reporting and/or Not Tithing (Appendix C ) (Authority: 96 th AM, Present Financial System, pp. 76-82; 96 th AM/MPM II. The Role of Overseer, pp. 30 39; C. Competencies N/R/S Overseers, pp. 69 70; VI. General Instructions, B., Tithing by Ministers, VII. Reporting System of the Ministry; VIII. Ministerial Discipline pp. 99-107, 2010) Although tithing is not a test of membership in our Church, it is one of seven points that the pastor is to stress to the candidate for membership. The Bible plan for paying tithes into the local church treasury and giving offering for the support of the church s program should be explained showing the promised blessings of God upon those who tithe and give (96 th AM/MPM, III. Church Membership, A. Adding Members to the Church, 6. Tithing and Giving, pp. 49, 2010). Additionally, there are several resources, many for free and others offered at a reasonable cost, at the Stewardship Ministries website (http://cogop.org/ministries/stewardship.html), that are readily available for use by local and trans- local leadership in educating our members on biblical stewardship. Let us revisit some excerpts of the late Bishop Billy D. Murray s annual address to the 89 th IGA, 1996, Section 3: Tithing Joyfully, pp. 92-95, where he spoke to us about our being stewards, not owners, of all that God has entrusted to us. Too, Bishop Murray emphasized that tithing is a means of worshipping God and should be practiced by all of us, regardless of our economic status. He said: As the Church has sought to understand those principles of worship in which God takes pleasure, the conclusion was reached many years ago that we should all practice tithing. Inasmuch as true worship cannot be forced, we Page 5
have never sought to make tithing a compulsory practice; yet, it is something that every Christian should take pleasure in doing. Certainly, it is not something to be done grudgingly. Tithing like giving, should be done cheerfully, joyously Inasmuch as God has approved tithing as a form of worship which pleases Him, it seems a very small thing that His children bring a tenth of their increase into His storehouse. Furthermore, God challenges His children to just prove Him by this act of worship, to give Him a chance to pour out a special blessing of abundance upon those who will bring all their tithes into His storehouse. When God s people fail to tithe, the greatest tragedy is not the loss of finance to the church, but it is the loss of blessings suffered by people who fail to worship in the manner which God approves and prescribes. God, who owns the cattle on a thousand hills, along with the world and everything in it, is not being robbed so much of material assets as He is being robbed of His people s love and devotion. Owning this world and all in it, our God places certain possessions in our hands to see how we handle them. We become stewards of His possessions. It is His choice that we put 10 percent of that with which He entrusts us into His storehouse as a form of worship. I think we have sometimes had that mind set 10 percent belongs to the Lord and 90 percent belongs to us. That is not right. We are not involved in ownership; we are involved in stewardship. He places it in our trust to see how we manage it for Him. It is a mistake, then, for us to consider the remaining 90 percent to be ours. It remains His, and we remain stewards to manage it according to His will.it is true that tithing has provided needed funds for the church s ministry. Thousands of ministers have thus been provided support to where they have been able to give their time to prayer and the ministry of the Word. This is always a blessing. The greatest blessing, however, comes to those who have offered genuine worship and praise to God, by presenting to Him a tenth of their increase. This is a worship in which everyone can participate... No person is either too poor or too wealthy to tithe and give Under the law, it might have been practiced grudgingly, at times, but the tithing in which God delights preceded the law, and is a form of grace worship. How delightful it will be when all those who are children of Abraham by faith bring all their tithes into the storehouse joyfully. Then God can pour out a blessing upon us that there shall not be room enough to receive. My prayer is that all of our people shall soon know and experience the joy of true worship through tithing and giving. Pursuant to this authority, the timeline and course of action identified in the following Appendix C, is offered for consideration by the Church leadership at the appropriate levels in order to compassionately bring about compliance by local churches to these Assembly rulings. Course of Action: Member(s) Not Tithing (See Appendix D ) (Authority: 96 th AM, Present Financial System, pp. 76-82, 2010;Section 5, Important Information, Local Church Officers and Leaders, pp. 133-134 and Tithing and Giving, p. 142; 96 th AM/MPM, III. Church Membership, A. Adding Members to the Church, 6. Tithing and Giving, pp. 49; E. Duties and Powers of the Conference, paragraph 4, p.60; H. The Role of the Local Church, paragraph 6, p. 62; Stewardship Ministries Church of God of Prophecy at http://cogop.org/ministries/stewardship.html) Conclusion: We send forth a call to REPENTANCE (i.e., CHANGE) and BLESSING! Full and unwavering participation in our Present Financial System by our members, ministers, and churches would bring us all into a celebration of solvency! As the apostle Paul says in a letter to the Church at Corinth, And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work (2 Corinthians 9:8, NKJV). We call on our current members, ministers, and churches to pay tithes faithfully into the Present Financial System in accordance with the financial polity that we now have in place. Let us renew our commitment to this end and through working the system may we delightfully discover that the system works. The sole action of each member, minister, and church paying tithes faithfully into the PFS should alone resolve solvency issues at most, if not all, levels (local, trans- local, global), as there would be an influx of funds that would either directly or indirectly be made available to meet this dilemma. Page 6
We call on the key leaders at all levels (presbyters, overseers, pastors) to publish and proclaim among your leaders, members and congregants an ongoing declarative message and to develop a continuing education initiative unique to your area of ministry and influence that emphasizes faithful stewardship and steadfast participation in the Present Financial System. We must visibly model and diligently instruct new members, emerging leaders, recently licensed ministers and pastors, and congregations of newly planted churches, in the biblical teaching on tithing and giving, and concurrently on how this is appropriately done within the Present Financial System. Doing so should result in the healthy growth of our church at large, both numerically and financially. Let each of us, this day, commit in principle, convey in public, and comply in practice, to tithe within the Present Financial System; so, that we collectively will walk in the blessings of the Lord and become a fountain of blessings to others. In conclusion, as an aid for the field, the Courses of Action illustrated in as appendices of this report that summarize our already approved Assembly rulings and existing polity, will be inserted at the end of the Present Financial System, as compassionate compliance strategies for use by our Church leadership. Respectfully Submitted: Benjamin M. Duncan, Chairman C Jay Croyle Jr, Archive Secretary Angie Zamora, Recording Secretary Gary Adkins Noward Dean Franklin M. Ferguson Jesse Yañez i Information Submitted for Clarity by (2011) ii Information Submitted for Clarity by (2011) Page 7